https://www.taxtmi.com/forum/issue?id=116140 ITC for pedestal and ceiling fans, light fittings and electric lamps used in factory premises is allowable because these movable goods are not among blocked credits and are not used in construction of immovable property; however, ITC should not be claimed where depreciation has been availed on the GST portion of such capital goods. en-us Mon, 16 Mar 2020 10:50:09 +0530 Thu, 23 Jan 2025 15:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116140 ITC for pedestal and ceiling fans, light fittings and electric lamps used in factory premises is allowable because these movable goods are not among blocked credits and are not used in construction of immovable property; however, ITC should not be claimed where depreciation has been availed on the GST portion of such capital goods. Discussion-Forum GST Mon, 16 Mar 2020 10:50:09 +0530 https://www.taxtmi.com/forum/issue?id=116140